Recourse Relationship within the Framework of Legal Representatives' Liability for Tax Debts of Limited Liability Companies

In limited liability companies, legal representatives are held liable for tax debts in the event that tax duties are not duly fulfilled. In this study, we investigate the extent of the right of recourse available to legal representatives who, having been held accountable for the tax liabilities of a company, were compelled to settle such debts. Additionally, we explore the legal foundation of this right of recourse and identify the parties against whom the legal representatives may exercise this right. It is also explicitly regulated in the law that the legal representatives may file a recourse action against the company in case of payment to the tax administration. Although the wording of the legal regulation only includes the right of recourse for tax receivables, legal representatives have the right to apply to the company for other tax-related receivables and tax penalties.In addition to the main taxpayer company, legal representatives have the right of recourse to other legal representatives in accordance with the liability provisions of company law. Although it is not explicitly regulated in the law, since the economic benefit ultimately belongs to the shareholders due to the activities carried out by the company, the legal representative who pays the tax debt has the right of recourse to the shareholders of the company in proportion to their shares.